Human Subject Payments

Human Subject Payments Policy

This policy establishes the tax reporting requirements and data-security protocols related to the payment of human subjects at Harvard. High-risk confidential information must only be collected when necessary and any confidential information collected must be protected in accordance with the University’s Enterprise Information Security Policy.

Keywords: Employes, Global Support Services (GSS), Honoraria, Human Subjects, Institutional Review Board (IRB), IRS, Object Code 8273, Payments, Principal Investigator (PI), Research, Researcher, Services, Study, Studies, Survey Tools, Subject Payment Form, Subject Payment Policy, Threshold

Human Subject Payment Policy and Appendix A


Appendix AHuman Subject Payments Policy Decision Tree
Appendix BSubject Payment Form Templates

Reference and Training Materials
Financial Administrator's Job Aid for Human Subject Payments
GLACIER Job Aid for Foreign Nationasl/Nonresident Aliens
Human Subject Payments PI Guide

See also: Policy, Payment, Tax